Question 1

What is the EU Taxonomy?

Accepted Answer

The EU Taxonomy is a classification system for environmentally sustainable economic activities established by Regulation (EU) 2020/852.

Question 2

Is the EU Taxonomy mandatory?

Accepted Answer

For companies in scope of the CSRD, taxonomy disclosures are mandatory. The 2025 Omnibus proposal would make taxonomy reporting voluntary for some smaller companies.

Question 3

Which companies must report?

Accepted Answer

Large EU companies in scope of the CSRD, listed SMEs on the phase-in timetable, certain non-EU groups with material EU activity, and financial undertakings with sector-specific KPIs.

Question 4

What is the difference between eligibility and alignment?

Accepted Answer

Eligibility means the activity is listed in the delegated acts. Alignment means it also meets substantial contribution, DNSH, minimum safeguards, and the technical screening criteria.

Question 5

What criteria apply to new buildings?

Accepted Answer

New buildings must meet strong energy-performance requirements and provide DNSH and climate-resilience evidence under the relevant activity criteria.

Question 6

How are existing buildings assessed?

Accepted Answer

That depends on the activity. Renovation focuses on energy-performance improvement, while acquisition and ownership under activity 7.7 uses EPC class A or top-15-percent evidence for older buildings.

Question 7

Is EPC class A enough?

Accepted Answer

It can be enough for activity 7.7 for buildings built before 2021. Other activities still require additional technical and DNSH evidence.

Question 8

Do buildings need a climate risk assessment?

Accepted Answer

Yes when adaptation claims or adaptation-related DNSH criteria apply. In those cases a Climate Risk and Vulnerability Assessment under Appendix A of Delegated Regulation (EU) 2021/2139 is required.

Question 9

What physical climate risks must I assess?

Accepted Answer

Appendix A of Delegated Regulation (EU) 2021/2139 lists 28 hazards across temperature, wind, water, and solid-mass categories.

Question 10

What are RCP scenarios?

Accepted Answer

Representative Concentration Pathways are climate projection scenarios used to test future physical risk over the relevant asset lifetime.

Question 11

What are nature-based solutions?

Accepted Answer

They are adaptation measures inspired by natural systems, such as green roofs, urban trees, permeable surfaces, and blue-green infrastructure.

Question 12

Do I need microclimate simulation for taxonomy compliance?

Accepted Answer

Not always, but dense urban projects often need more site-specific evidence than regional weather data can provide. CFD or microclimate simulation can support high-resolution analysis.

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